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Cca Beverages (Sydney) Pty Ltd v the Commissioner of Taxation

[1995] FCA 1719

Federal Court of Australia

Australia - Commonwealth

5th December, 1995

Legislation Cited

Legislation Name	Provision
Sales Tax Assessment Act (No 1) 1930 (Cth)
Sales Tax Assessment Act, 1992 (Cth)	s3, s5, s15, s16, s24, s25, s26, s27, s28, s34, s35, s69, s82, s95, s125
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Chubb Australia Ltd	[1995] FCA 1146; (1995) 56 FCR 557; (1995) 128 ALR 489; (1995) 30 ATR 285	Federal Court of Australia	Australia - Commonwealth	24 Mar 1995	AustLII		56
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation	[1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII		83
Barry R Liggins Pty Ltd v Comptroller-General of Customs	(1991) 32 FCR 112; (1991) 103 ALR 565	Federal Court of Australia	Australia	circa 1991	Legal Online / Westlaw		49
Estee Lauder Pty Ltd v Commissioner of Taxation (Cth)	[1989] FCA 97; 86 ALR 415; 20 ATR 1390	Federal Court of Australia	Australia - Commonwealth	5 Apr 1989	AustLII		1
Re Bolton; Ex parte Beane	[1987] HCA 12; (1987) 162 CLR 514; (1987) 70 ALR 225; 61 ALJR 190; 25 A Crim R 90	High Court of Australia	Australia - Commonwealth	9 Apr 1987	AustLII		722
Hygienic Lily Ltd v Deputy Commissioner of Taxation	(1987) 13 FCR 396; (1987) 71 ALR 441; (1987) 18 ATR 619	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		42
Brayson Motors Pty Ltd (In Liq) v FCT	[1985] HCA 20; (1985) 156 CLR 651; 59 ALR 265; (1985) 59 ALJR 413; 16 ATR 267	High Court of Australia	Australia - Commonwealth	26 Mar 1985	AustLII		118
FCT v Jax Tyres Pty Ltd	(1984) 5 FCR 257; (1984) 58 ALR 138; (1984) 16 ATR 97	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw		35
Commonwealth Quarries (Footscray) Pty Ltd v FCT	[1938] HCA 13; (1938) 59 CLR 111; [1938] ALR 225; 4 ATD 477	High Court of Australia	Australia - Commonwealth	25 Mar 1938	AustLII		40
Deputy FCT (SA) v Ellis & Clark Ltd	[1934] HCA 54; (1934) 52 CLR 85; [1935] ALR 59; 3 ATD 353	High Court of Australia	Australia - Commonwealth	13 Dec 1934	AustLII		96
J) O R Cormack Pty Ltd v FCT	92 ATC 4,121		Australia	circa 1935	IntelliConnect		1
J) and Cohns Industries Pty Ltd v Deputy FCT	79 ATC 4,243		Australia	circa 1935	IntelliConnect		1
1a Ad 2	1a AD 2			circa 1935			1

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